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Share Incentive Plan (Tables) | 12 Months Ended
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Dec. 31, 2019
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract] |
Summary of Option Activities and Changes |
1 5. | SHARE INCENTIVE PLAN - continued
Scheme II - continued A summary of option activities and changes during the year ended December 31, 2019 were presented below:
|  |  |  |  |  |  |  |  |  | Weighted- average |  |  |  |  |  |  | Weighted- |
|  |  |  |  |  | Weighted- |  |  | remaining |  |  | Aggregated |  |  | average |
|  | Number of |  |  | average |  |  | contractual |  |  | intrinsic |  |  | grant date |
Share option |  | shares |  |  | exercise price |  |  | term(years) |  |  | value |  |  | fair value |
|  |  |  |  |  | RMB |  |  |  |  |  |  | RMB |  |  | RMB |
Outstanding, December 31, 2018 |  |  | 51,831 |  |  |  | 560.95 |  |  |  | 8.81 |  |  |  | — |  |  |  | 271.90 |
Forfeited |  |  | (5,200 | ) |  |  | 560.95 |  |  |  | — |  |  |  | — |  |  |  | 271.90 |
Outstanding, December 31, 2019 |  |  | 46,631 |  |  |  | 560.95 |  |  |  | 7.81 |  |  |  | — |  |  |  | 271.90 |
Schedule of Assumptions Used to Calculate Estimated Fair Value of Options | The Company calculated the estimated fair value of the options on the respective grant dates using the binomial option pricing model with the assistance from an independent valuation firm, with the following assumptions used.
|  | October 20, |
Grant Dates |  | 2017 |
Risk-free interest rate |  | 2.0%-2.4% |
Volatility |  | 32%-45% |
Expected dividend yield |  | 0% |
Exercise multiples |  | 2.2-2.8 |
Exercise price |  | 0.0312-560.95 |
Life of option (years) |  | 0.53-10 |
Fair value of underlying ordinary share |  | 565.80 |
Schedule of Share-based Compensation Expense Recognized | Scheme II - continued Total share-based compensation expense of share-based awards granted to employees, certain directors and management recognized for the years ended December 31, 2017, 2018 and 2019 were as follows:
|  | Years ended December 31, |
|  | 2017 |  |  | 2018 |  |  | 2019 |
|  | RMB |  |  | RMB |  |  | RMB |
Cost of revenues |  |  | 19,244 |  |  |  | 314 |  |  |  | 317 |
Sales and marketing expenses |  |  | 75,237 |  |  |  | 773 |  |  |  | 674 |
General and administrative expenses |  |  | 194,282 |  |  |  | 2,764 |  |  |  | 1,979 |
|  |  | 288,763 |  |  |  | 3,851 |  |  |  | 2,970 |

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- Definition Tabular disclosure of allocation of amount expensed and capitalized for award under share-based payment arrangement to statement of income or comprehensive income and statement of financial position. Includes, but is not limited to, corresponding line item in financial statement. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(1) -URI http://asc.fasb.org/extlink&oid=116856206&loc=d3e5070-113901 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 14.F) -URI http://asc.fasb.org/extlink&oid=115993241&loc=d3e301413-122809 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=116856206&loc=d3e5047-113901 + Details
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- Definition Tabular disclosure for stock option plans. Includes, but is not limited to, outstanding awards at beginning and end of year, grants, exercises, forfeitures, and weighted-average grant date fair value. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=116856206&loc=d3e5070-113901 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=116856206&loc=d3e5070-113901 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(1) -URI http://asc.fasb.org/extlink&oid=116856206&loc=d3e5070-113901 + Details
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- Definition Tabular disclosure of the significant assumptions used during the year to estimate the fair value of stock options, including, but not limited to: (a) expected term of share options and similar instruments, (b) expected volatility of the entity's shares, (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting restrictions. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (f)(2) -URI http://asc.fasb.org/extlink&oid=116856206&loc=d3e5070-113901 + Details
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